The Scottish Government offers a competitive non-domestic rates regime delivering in 2025-26 the lowest property rate in the UK for the seventh year in a row, ensuring that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK.The package of rates relief to support businesses and communities is worth an estimated £730 million in 2025-26, with nearly half of all non-domestic properties in Scotland...